The Impact of Using Management Accounting Methods on Banking Safety "A Field Study of the Republic Bank, Tripoli, Libya

تتت

Abstract

contribute to the use of administrative capacity on the degree of personal security in Libyan banks through the main question: Is there a contribution in your use of administrative capacity on the degree of personal security in the Republic Bank?

The study community focused on the most important officials related to the subject of the study, numbering 60 officials. A selected survey sample was chosen for the study community consisting of directors of departments and sections at the Republic Bank. Financial data on banking security was analyzed and a model was analyzed. To collect the necessary data, a questionnaire was designed and distributed to the individuals of the study sample in the general administration of the bank. To achieve the objectives of the study, (60) questionnaires were distributed. From it, (57) questionnaires were adopted for the purposes of study and analysis, i.e. (96%) of the distributed questionnaires. The data were analyzed according to the (SPSS) program and the hypotheses were tested. The results of the study showed the following:

- There is a statistically significant effect of using management accounting methods on the bank's banking security level.

- There is a statistically significant effect of financial analysis on the bank's banking security level at Republic Bank.

- There is a statistically significant effect of the quality of services provided on the bank's banking security level at (aljumhuriatu) Bank.

The study also presented a set of recommendations based on the findings it reached to help commercial bank management predict the degree of banking security and make wise and appropriate decisions to provide a sense of security to customers. The most important of these recommendations are:

1. Providing an advanced system for financial analysis and extracting indicators at the Republic Bank.
2. The Republic Bank should rely more on management accounting in formulating its future plans to predict banking security and reassure customers by publishing related indicators.
3. Working to develop an integrated reporting system that takes into account the characteristics and specifications of modern financial accounting information systems, which contribute to predicting the degree of banking security and identifying financial and non-financial indicators.